Social Security Contribution Reductions: Save 40% on Your R&D&I Staff
Companies in Spain that hire staff on permanent contracts to work exclusively on R&D&I can claim a 40% reduction on the employer common contingency contribution to Spanish Social Security for up to 3 years. Tecnocim identifies the eligible staff, handles the filings with the TGSS and secures the saving from the first month.
40%
Reduction on SS contributions
Who can claim Social Security contribution reductions?
The 40% reduction applies to staff on permanent contracts who work exclusively on R&D or technological innovation (Real Decreto 475/2014).
Eligible companies
- Any company with staff devoted to R&D&I
- No turnover or size limit
- Up to date with Spanish Social Security and the Spanish Tax Agency (AEAT)
Staff covered
- Researchers and doctorate holders on R&D projects
- Engineers and R&D&I technical office staff
- Software developers on innovation projects
Requirements for the role
- Full commitment to R&D&I activities
- Permanent contract (reduction for up to 3 years)
- Work that produces technological or scientific advance
Results for your company
- A saving of about €2,830 to €4,720 a year per person (€30,000–50,000 salaries)
- Immediate effect: applied from the first TC1/TC2 return
- Compatible with art. 35 LIS (same researcher: only with the PYME Innovadora seal)
How we manage your Social Security reductions
Workforce audit
We analyse your organisational chart and job descriptions to identify which employees carry out R&D&I activities and qualify for the 40% reduction on common contingencies.
Classification and documentation
We check the type of contract and the exclusive commitment to R&D&I, and prepare the technical documentation that links each employee to research activities.
Filing with the TGSS
We handle contact with the Tesorería General de la Seguridad Social (the Spanish Social Security treasury) and apply the reduction directly on the TC1/TC2 contribution returns from the first month.
Monitoring and defence
We check the monthly payroll, verify that the reduction is applied correctly and keep the supporting documentation ready for any TGSS inspection.
Types of Social Security reduction available to companies
Companies operating in Spain can access several Social Security reductions. Tecnocim specialises in those tied to R&D&I, but we advise on every compatible option.
40%
Reduction
R&D&I Research Staff
RD 475/2014 (as amended by RDL 1/2023)
- A 40% reduction on common contingency contributions
- Permanent contract, up to 3 years (45–50% for women or under-30s)
- Full commitment to R&D&I activities
- Compatible with art. 35 LIS; on the same researcher only with the PYME Innovadora seal
- Applied directly on the TC1/TC2 returns
€128
A month (most common amount)
Permanent Hiring of Priority Groups
RDL 1/2023 and Law 43/2006
- Long-term unemployed: €110 a month (€128 for women or people aged 45+) for 3 years
- Victims of gender violence or terrorism and people at risk of social exclusion: €128 a month for 4 years
- People with disabilities: €375 to €525 a month for the whole contract
- Converting training contracts into permanent ones: €128 a month (€147 for women) for 3 years
- Can be combined with the research staff reduction up to 100% of the employer contribution
How much can you save on Social Security?
Each researcher covered means a saving of about €2,830 to €4,720 a year in contributions on salaries of €30,000 to €50,000. We analyse your workforce and quantify the saving within 48 hours.
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Other contribution reduction services
Research Staff
The specific 40% reduction on Social Security contributions for R&D&I staff: detailed requirements, exclusions and the documentation needed.
Contribution Reductions for Companies
End-to-end advice on Social Security contribution reductions: identifying eligible staff, full filing service and compatibility with tax deductions.
Social Security reductions in numbers
40%
Reduction on common contingencies (R&D&I staff)
€5,780
Maximum annual saving at 40% (2026 maximum base)
Month 1
Immediate effect from the first TC1/TC2 return
3 years
Maximum duration per researcher
Frequently asked questions about Social Security reductions
It is an incentive that lets companies cut by 40% the common contingency contributions to Spanish Social Security for staff working exclusively on R&D&I activities. It requires a permanent contract and lasts up to 3 years, with an extra 5% for women researchers and another 5% for researchers under 30. It is governed by Real Decreto 475/2014, as amended by Real Decreto-ley 1/2023. It is applied directly on the TC1/TC2 contribution returns, with immediate effect from the first month.
The reduction covers employees on permanent contracts who work exclusively on research and development or technological innovation; the rules do not set specific contribution groups. That includes qualified researchers, doctorate holders, project engineers, staff in R&D technical offices and software developers working on innovative projects. The key point is that the commitment to R&D&I must be exclusive and evidenced in writing.
The saving depends on the employee's contribution base. With an employer common contingency rate of 23.60% (2026), 40% equals 9.44% of the base: about €2,830 a year on a €30,000 salary and about €4,720 on €50,000, up to about €5,780 at the maximum base. A company with 10 researchers earning €40,000 each saves around €37,800 a year, for up to 3 years per researcher.
Yes, with one important caveat. SMEs holding the PYME Innovadora seal can apply the 40% reduction and the tax deductions under article 35 of the Impuesto sobre Sociedades act (Spanish corporate income tax) to the same researcher. Other companies can use both incentives, but not on the same researcher: for each one they must choose the reduction or the deduction (art. 6 of Real Decreto 475/2014). Tecnocim works out which combination saves most and manages both benefits together.
The company must hold documentation evidencing: (1) the R&D&I projects the covered staff work on; (2) each employee's exclusive commitment to research activities; (3) that each covered employee is on a permanent contract; and (4) the specific duties each employee carries out. Tecnocim prepares all of this documentation and keeps it up to date for any TGSS inspection.
The reduction is applied directly on the monthly contribution returns (TC1 and TC2) that the company files with the Tesorería General de la Seguridad Social. There is no need to wait for the corporate income tax return or any annual tax filing. The effect is immediate: the common contingency contribution falls by 40% from the first month it is applied. Tecnocim checks that the reduction is applied correctly in every settlement.
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Free assessment of your workforce and a reduction plan within 48 hours.
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